SECTION 2. PRINCIPAL CHANGES

FROM DRAFT REVENUE PROCEDURE

.01 In Notice 2015–15, 2015–9 I.R.B. 687, the Internal Revenue Service (IRS) asked for comments concerning a proposed revenue procedure (included in the notice) providing guidance to employers on employee consents used to support a claim for refund for overpaid FICA and RRTA taxes. After considering the public comments, this revenue procedure adopts the proposed revenue procedure with certain minor changes. Some commentators asked that the amount of time afforded an employee to respond to a request for consent be reduced from 45 to 21 days. This revenue procedure does not reduce the time period because the IRS is concerned that 21 days may not be a sufficient amount of time for an employee to consider and respond to a request for consent. However, in response to these comments, this revenue procedure shortens the time to respond to a second request for consent from 45 to 21 days. Other commentators expressed concerns about identity theft, requesting clarification whether a truncated taxpayer identification number (TTIN) might be used in a consent. In response to these comments, this revenue procedure permits the use of a TTIN in place of the complete social security number (SSN) of the employee if the employer prepares a consent for the employee to sign and prepopulates the employee’s taxpayer identification number with the TTIN. A TTIN may not be used if the employer merely requests that the employee provide an SSN as the employee’s taxpayer identifi

cation number or if the employee furnishes the number via the consent. ²

.02 This revenue procedure also adds a new requirement that all requests for consent must indicate that an employee cannot authorize the employer to claim a refund on the employee’s behalf for any overpaid Additional Medicare Tax. See section 3.02 of this revenue procedure for an explanation of Additional Medicare Tax.